As wealthy Aspen regulars flee New York to flock to the ritzy ski resort for spring breaks, the talk of the mountain town is the mysterious murder of Aspen socialite Nancy Pfister.

Sources tell us that wealthy vacationers such as David and Julia Koch — who were just in Aspen over spring break before heading to Palm Beach — are still stunned by Nancy’s death, and après-ski talk is of memories of the fun-loving Pfister, who was found dead in her Aspen home last month.

Three suspects have been arrested in the area’s first murder case in more than 10 years — including Pfister’s assistant, Kathy Carpenter, 56, and her former tenants, William Styler, 65, and his wife, Nancy, 62.

Local police have not released specific details of the crime — reports have said Pfister’s body was found in a closet, and she was beaten to death — but those who knew her are buzzing with theories of their own.

A mountain source told us: “This has shocked and upset a lot of people. Nancy was very strong and willful, and friends have said, ‘You could never say no to Nancy.’ The talk around town is that she went to confront these people who had been staying at her home and not paying rent and they killed her. We are told she was tied up, hit repeatedly over the head, and her body was put in a closet in the house. It is so terribly sad.” One report has added she was found wrapped in Bubble Wrap. Other reports said she was bludgeoned to death in her sleep.

An Aspen blue blood whose father developed Buttermilk Mountain ski area, Pfister, 57, had rubbed elbows with members of the Kennedy clan as well as Hunter S. Thompson, Jack Nicholson, Cher and Michael Douglas.

“Everybody has a Nancy story because she was friends with everyone from the billionaires to the waiters and bartenders around town,” said an Aspen regular. “Nancy’s house is one of the few privately owned homes on Buttermilk Mountain. She was friendly with the locals, the jet set and the movie stars. She had all these important connections.”